Ohio.com:

If you operate a part-time business from your residence and you can
meet the “primary business location” or “convenience of the
employer” tests, then part of your home operating costs are
tax-deductible.

To illustrate, suppose you sell Avon, Amway or Mary Kay products
from your home where you have an office and store inventory and
supplies. Then you can qualify for the home-business tax deduction.

But your home use must be a business, not a hobby or investment. In
the case of Joseph Moller, he earned 98 percent of his income from his
investment business. He was a passive stock and bond investor operating
from his living room. But the U.S. Court of Appeals denied his
home-business deduction for investing which, the court said, was not a
business.